Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance Act 1986

Crossheading The rates of duty

  • Section 1 Tobacco products.
  • Section 2 Hydrocarbon oil.
  • Section 3 Vehicles excise duty.
  1. The rates of duty
  2. Tobacco products.

Section 1 | Tobacco products.

From legislation.gov.uk

(1)For the Table in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—

Table
1.CigarettesAn amount equal to 21 per cent. of the retail price plus £30·61 per thousand cigarettes.
2.Cigars£47·05 per kilogram.
3.Hand-rolling tobacco£49·64 per kilogram.
4.Other smoking tobacco and chewing tobacco£24·95 per kilogram.

(2)This section shall be deemed to have come into force on 21st March 1986.

Next
PrivacyTerms